I usually stay around 75 on the tom batters and 80 on my snare batters. I set my tom resos to 75 and my snare reso to about 85. I always fine tune by ear from there. I also use the eraser end of a pencil to even things out. The dial is never the final word. It's just a starting point.
Every one of my drums has a few lugs that don't read true with the dial.